Bill > S1954

This bill proposes a state tax exemption for Massachusetts National Guard members, which would take effect for taxable years beginning on or after January 1, 2027. Specifically, the legislation allows National Guard members to exclude 100% of their income from three distinct types of military-related service from their state tax calculations: (1) duties performed under Title 32 of the U.S. Code, which includes activities like drills, annual training, military schools, active guard reserve, and active duty for operational support; (2) employment as a federal dual-status technician within the Massachusetts National Guard; and (3) service in a state active-duty status. The bill aims to provide financial relief and recognition for National Guard members by creating a complete state income tax exemption for their military-related earnings, which would be in addition to their federal adjusted gross income. This tax exemption represents a significant benefit for National Guard members, potentially making military service more financially attractive and providing additional support for those who serve in both state and federal capacities.

Budget and Finance

https://malegislature.gov/Bills/194/S1954